The L Group Environmental Cost Control Research

With the continuous development of economy, the environment problem is increasingly serious. At present coal is still main resources, to promote the development of our economy and the development and utilization of coal is a double-edged sword. On the one hand, it provides the economic development of our country main energy; On the other hand, a substantial reduction in coal resources, pollution of air, water and land resources are growing. At the same time, because in the production process of coal gives off a lot of waste, then the environmental burden is increasing year by year. Therefore, in the current situation of the coal enterprise's environmental cost control is necessary.This will be good for coal enterprises to reduce the environmental costs, in improving the economic benefits of enterprises and to promote the green image of the enterprise, And enhance market competitiveness, to guarantee the enterprise healthy and steady development.This article is from this reality, combined with the characteristics and regularity of coal enterprise, with L group as an example, through analyzing the current situation of the environmental cost control, found in recent years, the environmental costs of L group spending amount upward trend is linear.From L group with the current situation of environmental cost control, and by combining the L group environmental cost data and cost control after analyzed the problems existing in the environmental cost control process, the corporate sector between the environmental cost, environmental cost control system is not perfect, low environmental cost information disclosure content practicality, and the distribution of the environmental cost is not reasonable, the governance at the end of the control mode.Then detailed analysis the cause of the problem; Lack of unified environment cost control responsibility center, environmental cost control system is not perfect, environmental cost information disclosure was flawed, lack of environment of the lack of scientific cost accounting method, the concept of whole process cost control on the environment.And according to the analysis of the problems and the reasons put forward the targeted countermeasures in advance, matter and afterwards. Finally, according to the latest build L group environment cost control system of safeguard measures are put forward, in order to make sure the new system run smoothly.As a result, the L group and the coal industry enterprise environment cost control problems have certain reference.